The Italian Revenue Agency introduced identification code 66 for VAT payments in logistics and transportation contracts under a new, optional regime established by the 2025 budget law. This regime allows the client to pay the VAT directly on behalf of the service provider, who remains jointly liable for the tax owed. This same option and joint liability rule apply to the relationships between contractors and subcontractors in these services. When the client completes the F24 payment form, they use code 66 and the provider’s tax code in the co-obligated party field, while their own data goes in the contributor section.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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